B&T Company's production costs for May are: direct labor, $24,000; indirect labor, $7,600; direct materials, $14,900; property taxes on production facility, $790; factory heat, lights and power, $990; and insurance on plant and equipment, $190. B&T Company's factory overhead incurred for May is:

• $9,570.

• $22,500.

• $48,470.

• $1,970.

• $7,600.